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@BuchTaxes wrote:

Per their child custody agreement, for 2023, the father gets to file as HOH (child living with him for over 6 months) while the mother gets the dependency credit. 

Does my client need to paper file to receive the Child Care Credit?  If he paper files, would the IRS give him the $1500 ($300 credit) and recoup from the mother the difference?

 

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Did the child actually live with him for over half of the year (and more nights than the child spent with the mother)?  Did he give the mother a Form 8332?

Yes, he will need to file on paper and the IRS should give him the 'full' credits.  After some time, the IRS will send a notice to both your client and the mother asking them to 'prove' their claim on the child.  The 'loser' pays back the credit they received, plus interest.